This paper measures the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020.
This note summarises ongoing work being undertaken by Lucie Gadenne, Tushar Nandi and Roland Rathelot on the scale and nature of supply chain distortions in West Bengal. Earlier work examined the e
In the context of disappointing revenue figures – which were down 5% year-on-year in October – the Government of India has constituted a high-level committee to suggest reforms to the Goods and Ser
Do tax systems distort firm-to-firm trade? This paper considers the effect of tax policy on supplier networks in a large developing economy, the state of West Bengal in India.